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NY F84236

March 30, 2000

CLA-2-44:RR:NC:2:230 F84236


TARIFF NO.: 4421.90.9840

Ms. Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
DFW Airport, TX 75261

RE: The tariff classification of a lap desk made of wood with a leather covered cushion base from Italy

Dear Ms. Wood:

In your letter dated March 15, 2000, on behalf of the importer Ichauway Mills Inc., you requested a tariff classification and marking ruling.

The ruling was requested on a wood lap desk with a leather base. A sample was submitted which will be returned to you as you requested.

The desk consists of a smoothly finished board made of solid wood. It measures approximately 19 inches long by 14 inches wide by 1/2 inch thick. It has a raised narrow ridge near the top suitable for holding a pen or pencil. Attached to the base of the desk is a cushion consisting of a leather cover and a filling of polypropylene pellets.

The essential character of the lap desk is imparted by the wood. The desk portion of the article is made of wood, and the desk plays a more important role in the function of the article than the cushion.

The applicable subheading for the wood lap desk will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood; other; other. The rate of duty will be 3.3 percent ad valorem.

You also requested a marking ruling for the lap desk. The sample was not marked with the country of origin because, as you stated, it was a buyer’s sample.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) requires that unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article.

Based on the information submitted, the lap desk is required to be marked with the country of origin. Section 134.44 of the Customs Regulations states that any method of marking at any location insuring that the country of origin will be conspicuous and legible is acceptable. The marking must be permanent enough to remain on the article until it reaches the ultimate purchaser.

You stated in your letter that the lap desk will be imported in a retail package. However, a sample of the packing was not submitted. Additional information is required in order to issue a ruling on any proposed marking of articles imported packed in retail containers. The information should include a description of the container or packing, whether or not the container is usually opened by a potential buyer before purchasing, whether or not the container is disposable, and if there is any other printed information on the container. A sample of the packing with the proposed marking should be submitted.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 212-637-7009.


Robert B. Swierupski

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